Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents amounts receivable for software platform subscriptions, transaction fees, implementation and consultancy services provided to customers, net of VAT. Subscription and platform fees are recognised evenly over the period to which they relate. Transaction fees are recognised as the transactions occur. Implementation and consultancy fees are recognised as the services are performed. Amounts invoiced in advance of the service being provided are carried forward as deferred income.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of each asset, less its estimated residual value, over its expected useful life, as follows: Office and computer equipment – 33% straight line Mobile communication equipment – 33% straight line

  Intangible fixed assets amortisation policy

  Development expenditure on the company’s software platform is capitalised as an intangible asset when the technical feasibility and commercial viability of the project can be demonstrated, and is amortised on a straight-line basis over its expected useful life of three years from the date the software is brought into use. Research expenditure is written off to the profit and loss account as incurred.

  Other accounting policies

  Basis of preparation Rightindem Limited is a private company limited by shares, incorporated in England and Wales (registered number 09943245). Its registered office is 16 Commerce Square, Nottingham, NG1 1HS. The financial statements have been prepared under the historical cost convention in accordance with Section 1A of FRS 102 and the Companies Act 2006 as applicable to small companies. The financial statements cover the 18-month period from 1 July 2024 to 31 December 2025, following a change of accounting reference date, so the comparative amounts are not entirely comparable. The functional and presentation currency is pounds sterling. Going concern At 31 December 2025 the company had net liabilities of £1,524,766. The company is reliant on continued funding from its shareholders, directors and investors, including advance subscriptions from the Symvan Technology EIS Fund and loans from a director, who have indicated their continued support. The directors have prepared cash flow forecasts covering at least twelve months from the date of approval of these financial statements and, on the basis of that support and expected revenues, consider it appropriate to prepare the financial statements on a going concern basis. These conditions indicate the existence of a material uncertainty which may cast significant doubt on the company’s ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern. Taxation Current tax is provided at amounts expected to be paid or recovered. Deferred tax assets in respect of tax losses are recognised only to the extent that it is probable they will be recovered against future taxable profits. Pensions The company operates a defined contribution pension scheme. Contributions are charged to profit or loss as they become payable.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	18 months to 31 December 2025	2024
  Average number of employees during the period	12	12